https://www.taxtmi.com/caselaws?id=80750 A rebate granted on excess sugar production was treated as final because the sanction order did not expressly make it provisional and the attached conditions did not show dependence on the ultimate duty paid on free-sale sugar. Recovery of any excess rebate was therefore subject to the statutory limitation for excise recovery, and the demand was held time-barred. The analysis also notes that a recovery cannot avoid limitation merely by describing the amount as advance credit or provisional in the absence of a clear provisional order or supporting undertaking. The dissent would have treated the rebate as advance credit and remitted the matter for fresh adjudication. en-us Wed, 01 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 11:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80750 A rebate granted on excess sugar production was treated as final because the sanction order did not expressly make it provisional and the attached conditions did not show dependence on the ultimate duty paid on free-sale sugar. Recovery of any excess rebate was therefore subject to the statutory limitation for excise recovery, and the demand was held time-barred. The analysis also notes that a recovery cannot avoid limitation merely by describing the amount as advance credit or provisional in the absence of a clear provisional order or supporting undertaking. The dissent would have treated the rebate as advance credit and remitted the matter for fresh adjudication. Case-Laws Central Excise Wed, 01 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80750